NIL-RATE BAND LEGACIES AND THE NEW RESIDENCE NIL-RATE BAND
CHARLES COOPER REVIEWS THE CONSEQUENCES FOR NIL-RATE BAND LEGACIES OF THE NEW RESIDENCE NIL-RATE BAND FOR INHERITANCE TAX Since 09 October 2007 it has been possible to claim, on their death, the unused Inheritance Tax Nil-Rate Band ('NRB') of their [...]